中文摘要：

债务违约风险是影响银行信贷资产安全的核心要素,关乎金融安全。文章以企业经营能力和经营风险为中介变量,利用中介模型分析方法研究了企业社会责任对其债务违约风险的影响及其内在作用机制。研究发现：企业积极承担社会责任可以降低债务违约风险;良好的社会责任表现可以增强企业的经营能力,促进债务契约的履行,经营能力在社会责任与债务违约风险关系中发挥重要的中介传导作用;虽然良好的社会责任表现可以降低企业的经营风险,但经营风险对债务违约风险的影响较小,经营风险在社会责任与债务违约风险关系中的中介作用不明显。

英文摘要：

Debt default risk is the core element that affects the safety of bank credit assets,which is related to financial securi-ty. The paper,using operation capacity and operation risk as mediating variables,makes a study on the inherent mechanism ofthe impact of corporate social responsibility（CSR） on debt default risk. The study shows that enterprises undertaking social re-sponsibility actively can lower their debt default risk. Good social responsibility performance can enhance enterprises＇ opera-tion capacity and promote the performance of debt contracts,and operation capacity plays an important mediating role in the re-lationship between social responsibility and debt default risk. Although good social responsibility performance can reduce en-terprises＇ operation risk,whose impact on debt default risk is smaller,the mediating role of operation risk in the relationshipbetween social responsibility and debt default risk is not significant.